Navigating the complexities of post-Brexit trade between the United Kingdom and the European Union demands a thorough understanding of rules of origin and special customs procedures. This document serves as a vital resource for traders, providing detailed instructions on how to classify goods, determine their origin, and utilise special customs procedures to facilitate seamless trade under the UK-EU Trade Cooperation Agreement (TCA).

The document begins by outlining the importance of correctly classifying goods using the appropriate commodity code numbers from the Tariff, emphasizing that accurate classification is essential for identifying potential preferential arrangements. It then delves into the principles of rules of origin, explaining how the origin of goods is determined not by their shipping location but by their place of production or manufacture. This section clarifies the distinction between non-preferential and preferential origin, highlighting their respective roles in trade agreements and customs protocols.

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International - Rules of Origin and Special Procedures

Understanding the intricate landscape of trade between the UK and EU requires a comprehensive grasp of rules of origin and special customs procedures. This document provides crucial guidance on classifying goods, determining their origin, and leveraging special procedures to optimise trade operations under the UK-EU Trade Cooperation Agreement (TCA). Whether dealing with preferential or non-preferential origin, traders will find essential information to navigate customs protocols and ensure compliance.

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